In a recent judgment the Dutch Supreme Court ruled that the holder (an "Estate Claim Pledgee") of a right of pledge (an "Estate Claim Pledge") which secures one or more estate claims (each, a "Secured Estate Claim") is entitled to satisfy such claims out of the proceeds resulting from enforcement of such right of pledge ("Estate Claim Pledge Enforcement Proceeds") during the pledgor's bankruptcy provided that the claims have arisen from a legal relationship having come into existence prior to the bankruptcy.

Dutch Supreme Court 15 April 2016 (ECLI:NL:HR:2016:665)

Until now legal entities serving as board members, directors, or liquidators of companies could choose whether to subject themselves to VAT for the services they rendered. But according to the Belgian VAT administration’s published decision ET.125.180 on 20 November 2014, this optional regime will be abolished from 1 January 2015, making these entities liable for VAT mandatorily.